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the law in claiming these deductions. We note that the Supreme
Court's decision in Commissioner v. Soliman, 506 U.S. 168 (1993),
was not made until 1993, and that prior thereto confusion existed
as to the proper legal standard to apply to home office expense
deductions. See, e.g., Soliman v. Commissioner, 935 F.2d 52 (4th
Cir. 1991), affg. 94 T.C. 20 (1990), revd. 506 U.S. 168 (1993);
Meiers v. Commissioner, 782 F.2d 75 (7th Cir. 1986), revg. T.C.
Memo. 184-607; Weissman v. Commissioner, 751 F.2d 512 (2d Cir.
1984), revg. T.C. Memo. 1983-724.
Decision will be
entered under Rule 155.
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